Janner Company Uses the Weighted-Average Method in Its Process Costing

Janner Company uses the weighted-average method in its process costing system. Operating data for the Painting Department for the month of April appear below: $\begin{array}{lrr}&&\text {Percent}\\&\text { Units}&\text { complete }\\ \text { Beginning work in process stock} &4,000 &50 \%\\ \text {Transferred in from the prior department during April } &90,400\\ \text { Ending work in process stock } &1,600& 60 \%\\\end{array}$

What were the equivalent units for conversion costs in the Painting Department for April?

A) 93,760
B) 92,800
C) 91,360
D) 88,000